各省、自治区、直辖市和计划单列市地方税务局:为加强和规范外籍人员(包括港澳台人员和华侨,下同)的个人所得税征管工作,现将加强外籍人员个人所得税档案资料管理的有关要求通知如下:一、以企业为单位建立外籍人员台账基层税务机关对辖区内有外籍人员就业的单位,无论人数多少, Local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: In order to strengthen and standardize the collection and administration of personal income tax for foreigners (including those from Hong Kong, Maucao and overseas countries, the same below), notice on the relevant requirements for strengthening the management of personal income tax files of foreigners As follows: First, the establishment of enterprises as a unit of Taiwan’s taxation of foreign personnel at the grassroots level tax authorities within the area of ​​employment of foreign personnel units, no matter how many,